Home/CFR/Title 29/Part 2520
FEDERAL · 29 CFR

Part 2520 — Rules and Regulations for Reporting and Disclosure

65 sections · Title 29: Labor

§ 2520.101-1Duty of reporting and disclosure.
§ 2520.101-2Filing by multiple employer welfare arrangements and certain other related entities.
§ 2520.101-3Notice of blackout periods under individual account plans.
§ 2520.101-4§ 2520.101-4 [Reserved]
§ 2520.101-5Annual funding notice for defined benefit pension plans.
§ 2520.101-6Multiemployer pension plan information made available on request.
§ 2520.102-1§ 2520.102-1 [Reserved]
§ 2520.102-2Style and format of summary plan description.
§ 2520.102-3Contents of summary plan description.
§ 2520.102-4Option for different summary plan descriptions.
§ 2520.103-1Contents of the annual report.
§ 2520.103-2Contents of the annual report for a group insurance arrangement.
§ 2520.103-3Exemption from certain annual reporting requirements for assets held in a common or collective trust.
§ 2520.103-4Exemption from certain annual reporting requirements for assets held in an insurance company pooled separate account.
§ 2520.103-5Transmittal and certification of information to plan administrator for annual reporting purposes.
§ 2520.103-6Definition of reportable transaction for Annual Return/Report.
§ 2520.103-8Limitation on scope of accountant's examination.
§ 2520.103-9Direct filing for bank or insurance carrier trusts and accounts.
§ 2520.103-10Annual report financial schedules.
§ 2520.103-11Assets held for investment purposes.
§ 2520.103-12Limited exemption and alternative method of compliance for annual reporting of investments in certain entities.
§ 2520.103-13Special terminal report for abandoned plans.
§ 2520.103-14Contents of the annual report for defined contribution group (DCG) reporting arrangements.
§ 2520.104-1General.
§ 2520.104-2 - 2520.104-3§§ 2520.104-2-2520.104-3 [Reserved]
§ 2520.104-4Alternative method of compliance for certain successor pension plans.
§ 2520.104-5 - 2520.104-6§§ 2520.104-5-2520.104-6 [Reserved]
§ 2520.104-20Limited exemption for certain small welfare plans.
§ 2520.104-21Limited exemption for certain group insurance arrangements.
§ 2520.104-22Exemption from reporting and disclosure requirements for apprenticeship and training plans.
§ 2520.104-23Alternative method of compliance for pension plans for certain selected employees.
§ 2520.104-24Exemption for welfare plans for certain selected employees.
§ 2520.104-25Exemption from reporting and disclosure for day care centers.
§ 2520.104-26Limited exemption for certain unfunded dues financed welfare plans maintained by employee organizations.
§ 2520.104-27Alternative method of compliance for certain unfunded dues financed pension plans maintained by employee organizations.
§ 2520.104-28§ 2520.104-28 [Reserved]
§ 2520.104-41Simplified annual reporting requirements for plans with fewer than 100 participants.
§ 2520.104-42Waiver of certain actuarial information in the annual report.
§ 2520.104-43Exemption from annual reporting requirement for certain group insurance arrangements.
§ 2520.104-44Limited exemption and alternative method of compliance for annual reporting by unfunded plans and by certain insured plans.
§ 2520.104-45§ 2520.104-45 [Reserved]
§ 2520.104-46Waiver of examination and report of an independent qualified public accountant for employee benefit plans with fewer than 100 participants.
§ 2520.104-47Limited exemption and alternative method of compliance for filing of insurance company financial reports.
§ 2520.104-48Alternative method of compliance for model simplified employee pensions—IRS Form 5305-SEP.
§ 2520.104-49Alternative method of compliance for certain simplified employee pensions.
§ 2520.104-50Short plan years, deferral of accountant's examination and report.
§ 2520.104-51Alternative method of compliance for defined contribution group (DCG) reporting arrangements.
§ 2520.104a-1Filing with the Secretary of Labor.
§ 2520.104a-2Electronic filing of annual reports.
§ 2520.104a-3 - 2520.104a-4§§ 2520.104a-3-2520.104a-4 [Reserved]
§ 2520.104a-5Annual reporting filing requirements.
§ 2520.104a-6Annual reporting for plans which are part of a group insurance arrangement.
§ 2520.104a-7§ 2520.104a-7 [Reserved]
§ 2520.104a-8Requirement to furnish documents to the Secretary of Labor on request.
§ 2520.104a-9Annual reporting for defined contribution group (DCG) reporting arrangements.
§ 2520.104b-1Disclosure.
§ 2520.104b-2Summary plan description.
§ 2520.104b-3Summary of material modifications to the plan and changes in the information required to be included in the summary plan description.
§ 2520.104b-4Alternative methods of compliance for furnishing the summary plan description and summaries of material modifications of a pension plan to a retired participant, a separated participant with vested benefits, and a beneficiary receiving benefits.
§ 2520.104b-10Summary Annual Report.
§ 2520.104b-30Charges for documents.
§ 2520.104b-31Alternative method for disclosure through electronic media—Notice-and-access.
§ 2520.105-1 - 2520.105-2§§ 2520.105-1-2520.105-2 [Reserved]
§ 2520.105-3Lifetime income disclosure for individual account plans.
§ 2520.107-1Use of electronic media for maintenance and retention of records.